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2019 (4) TMI 107 - HC - Income TaxCondonation of delay in filing the income tax return - Tribunal was of the opinion that since the return of income was not filed by the assessee within time, the claim for carry forward of losses was not sustainable - why the application for condonation of delay could not be filed for as long as six years? - HELD THAT:- The petitioner first contested the claim before the Revenue Authorities. The Tribunal by its judgment dated 21.3.2014 held that such loss was not allowable in absence of filing of the return within time and in absence of condonation thereof. Even if the petitioner was bonafide pursuing the claim in the assessment proceedings, nothing prevented the petitioner from filing appropriate proceedings before the CBDT for condonation of delay once the Tribunal expressed its opinion. The petitioner has accepted such opinion and not preferred the appeal in the High Court. As per the impugned order, the first evidence of such a petition being filed before the CBDT was on 23.10.2015. Though the petitioner contended that previously one such petition was filed on 6.10.2014, the CBDT found no evidence of such proceedings being filed. The petitioner claims to have filed such an application before the AO. Even there, the CBDT found that the evidence of any such petition being presented, inadequate. The petitioner produced the receipt of private courier of having dispatched the same. The CBDT, however, in the impugned order records that even the Authority to whom the same has been forwarded is not mentioned. Under these circumstances, the petitioner has not been prompt in pursuing the remedies on the ground of limitation and latches. We are doubtful if this period of six years for approaching CBDT is extendable in the first place. No case of interference is made out.
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